In exercise of the powers conferred by clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Arulmigu Nellaiappar and Arultharum Khanthimathi Ambal Thirukovil Temple, Madurai, Tamil Nadu to be a place of public worship of renown throughout the State of Tamil Nadu for the purpose of the said section.

The notification will be valid only for the repair/renovation work to the extent of Rs. 43,42,000 (rupees forty-three lakhs forty-two thousand only) and will cease to be effective after the said amount has been collected or 31st March, 2002, whichever is earlier.